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Town of Homer – Non-Payroll Disbursements (2023M-63)

… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Town of Greig – Long-Term Planning (2023M-13)

… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Clarendon Fire Company – Financial Activities (2023M-50)

… – pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were … audit clarendon fire company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… in part because the records were not always updated to include all acquisitions of, removed/disposed of, or … Adopt a comprehensive written IT asset inventory policy to track IT assets. Perform an annual physical inventory. … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Mexico Academy Central School District – Procurement (2023M-75)

… not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted bandwidth … elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet … personnel monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Town of Stockport – Disbursements (2013M-216)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is … issued from January 1, 2012 through December 31, 2012 to ensure the check sequence was complete and all checks were …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)

… Central School District (District) used District resources to provide the mental health component of the New York Safe … requirement to staff. Key Findings The District did not provide mental health training as required to all staff … Documentation to support attendance for the training was not maintained and we were unable to determine which staff …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… The Board and officials did not obtain information to monitor capital investment and salaries and did not have an adequate process to verify job creation and retention. The Board and officials … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix D includes our …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Lynbrook Union Free School District – Purchasing (2022M-17)

… bidding. As a result, the purchasing agent approved 17 purchases totaling $150,962 without knowing whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the … a result, neither the Company nor we were able to confirm all money was recorded and deposited intact. 14 collections … Key Recommendations Develop financial procedures to ensure all the bylaws are followed. Ensure all collections and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Town of Urbana – Access Controls (2022M-4)

… officials properly configured network and computer user access controls to safeguard the Town’s IT systems. Key Findings Town officials (officials) did not adequately configure network and computer user access controls. In addition to sensitive IT control … officials properly configured network and computer user access controls to safeguard the Towns IT systems …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… Establish adequate procedures to ensure the reliability of job information. They did not verify the number of current …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… practice for officials to save for future expenditures, without a reserve fund policy there is a risk that the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… to provide adequate guidance and internal controls over transfer station receipts. Key Recommendations Issue … and maintain a cash receipts journal to account for all fees collected. Ensure that water and sewer collections and transfer station cash receipts are deposited timely and …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible